SolvedCISR44150 | Register and maintain subcontractor: turnover test: legal background to the test
From HM Revenue & Customs · Construction Industry Scheme Reform Manual
| CISR Reference | Topic |
|---|---|
| CISR44600 | Action guide contents |
The legislation relating to the turnover test is found in the following sections of FA2004 and Statutory Instruments
FA2004
| Taxpayer | Reference |
|---|---|
| Individuals | Paragraph 3, Schedule 11 |
| Partnerships | Paragraph 7, Schedule 11 |
| Companies | Paragraph 11, Schedule 11 |
The Income Tax (Subcontractors in the Construction Industry) Regulations 2005
| Test | Regulation Reference |
|---|---|
| Turnover thresholds | Regulation 28 |
| Prescribed evidence | Regulation 29 |
| The Standard test | Regulation 29(1) |
| The Alternative test | Regulation 29(1) |
| The Inherited receipts test | Regulation 29(2)(b) and (c) |
| The Transferred receipts test | Regulation 29(2)(e) and (3) |
| The Prospective receipts test | Regulation 29(2)(d) |
| The Incidental receipts test | Regulation 31 |
| The Averaging rule | Regulation 29(1)(c)(ii) |